저자의 연구 키워드

저자의 연구 키워드

#가용자본

#가치관련성

#가치관련성.

#고객만족

#금융산업.

#기업가치

#기타포괄손익.

#당기손익조정접근법

#대손충당금.

#매도가능금융자산

#발생주의회계

#보험계약

#보험영업손익

#보험회사

#분기손익조정효과

#비교가능성

#생명보험상품

#손실보고회피

#손익변동성

#손해보험상품.

#수익구조

#수재보험료

#순자본비율

#연결 RBC제도.

#영업용순자본비율

#이익조정

#이익조정.

#이익지속성

#이익품질

#재무건전성

#재무성과

#재보험

#출재보험료

#투자영업손익

#현금주의회계

#회계불일치

#accounting mismatch

#Accrual Base Accounting

#Available Capital

#available-for-sale financial assets

#Cash Base Accounting

#Comparability

#Consolidated RBC System.

#cost behavior

#cost stickiness

#customer satisfaction

#data envelope analysis

#earnings management

#Earnings Management.

#earnings persistence

#earnings quality

#Financial Industry.

#financial performance

#Financial Soundness.

#Firm’s Value

#IFRS 17

#IFRS 4

#Insurance Contracts

#insurance expenses

#insurance operating income

#Insurer

#investment operating income

#life insurance product

#loan loss provision.

#loss avoidance

#NCR System

#NCR제도

#Net Cpital Ratio

#Net Operating Capital Ratio

#non-life insurance product.

#operational efficiency.

#other comprehensive income.

#overlay approach

#performance balance

#policyholder

#policyholders’ dividend reserve

#profit management.

#profit structure

#Settling-up Effect

#surplus before policyholder's dividend reserve

#unbilled revenue

#value relevance

#value relevance.

#volatility in profit or loss